Rhode Island General Laws Title 44. Taxation § 44-18-19.1. Direct Pay Permit

(a) A business that regularly purchases goods and services for use both within and outside this state may, at its option, apply to the tax administrator for a direct pay permit. The holder of a direct pay permit shall be authorized to make payment of sales and use tax on purchases of goods and services directly to the division of taxation in lieu of payment to the seller. Said permit shall be valid for a twenty-four (24) month period subject to renewal.

(b) The issuance of a direct pay permit is subject to the discretion of the tax administrator. Prior to issuance of said permit the tax administrator must be satisfied that such an action shall not jeopardize the collection of tax.

(c) The tax administrator shall publish regulations regarding the conditions upon which a direct pay permit shall issue.